2024-09-22 07:30:29
In fact, respectively, they aim at 3 very different objectives:
The will of reduction of inequalities by tax: Design egalitarian redistributrice
The proportionality of the tax effort (non-progressive): Design proportionnaliste
The strict equality tax between all taxpayers: Design ultra-liberal
Conception egalitarian redistributrice
This is the widely dominant conception in France.
It applies to most taxes, especially income taxes. It is based on the confusion between injustice and inequality, which is not necessarily unjust. It reflects an ideological desire for equality of personal economic situations. It is originally left-wing but is now widely shared by the centre and part of the right.
Conception proportionnaliste
This is a concept implemented in France in certain taxes (and for social security contributions).
It consists of applying a single rate to the entire tax base. It is based on the idea that the tax effort must be proportional to the ability to pay. This equality of rates is highly criticized by the left. This is particularly the case for VAT, although its rates vary according to the nature of the goods taxed (which makes it, in reality, partially egalitarian).
Conception ultra-liberal
This is a very marginal concept in France. It consists of ensuring strict equality in the montant of any tax (of the same nature). It is based on the idea that public benefits (health care, allowances, etc.), financed by various taxes, are not (overall) more important in favor of the wealthiest taxpayers and, therefore, that they should not be taxed more than others.
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#concepts #tax #justice
